论注册会计师执业法律环境的优化与法律责任的确定

On the Optimization of the Legal Environment and the Confirmation of the Legal Liability for the Certified Accountants

注册会计师行业的法律环境 ,主要包括会计师事务所的业务范围和注册会计师应承担的法律责任两方面。我国相关法律、法规对这两方面都已作出了明确规定 ,但有的规定没有被认真执行 ,有的规定之间存在相互矛盾。本文主要就注册会计师行业法律环境中存在的现实问题加以分析 ,并对注册会计师执业法律环境的优化与法律责任的确定进行探讨。

Two parts are included about the legal environment for Certified Accountants,one is the business category for the accountant firms and the other is the legal liability the certified accountants should undertake.Clear regulations have been made in our country's relative laws and regulations,but some of the regulations haven't been executed strictly and there exist some contradictions between the regulations. This article mainly analyzes the realistic problems in the law environment for the certified accountant field and makes a probe of the optimization of the law environment and the confirmation of the legal liability for the certified accountants.